Impact of Human Resource Accounting on Bursary Staff Effectiveness: Implication for Measurement and Evaluation of Human Capital in Federal Universities, Nigeria

This study investigated human resource accounting and bursary staff effectiveness and its implication for measurement and evaluation of human capital in Federal Universities. The study area was South-East, Nigeria, and the research design utilized was a field survey method that involved the use of questionnaire and interview for data collection. The questionnaire which had a split-half reliability index of 0.75 was titled: Questionnaire for Evaluating Human Resource accounting in Offices (QEHRAO). From the results of data analysis at 95% confidence interval, it was revealed that there exist a strong positive correlation between the five areas of human resource accounting investigated and bursary staff effectiveness. 98.43 % of the respondents opined that with an effective application of human resource accounting measures; management of public institutions will see its human resource as assets being maximized for greater productivity and excellence in service delivery